<p>no vertical align:</p>
<table cellspacing="0" style="border-collapse:collapse">
	<tbody>
		<tr>
			<td style="border-bottom:1px solid black; border-left:1px solid black; border-right:1px solid black; border-top:1px solid black; height:65px; width:312px" valign="top">
				<p>
					<span style="line-height:normal">foo</span>
				</p>
			</td>
			<td style="border-bottom:1px solid black; border-left:none; border-right:1px solid black; border-top:1px solid black; height:65px; width:312px" valign="top">
				<p>
					<span style="line-height:normal">bar</span>
				</p>
			</td>
		</tr>
	</tbody>
</table>
<p>
	<br />
</p>
<p>vertical align top:</p>
<table cellspacing="0" style="border-collapse:collapse">
	<tbody>
		<tr>
			<td style="border-bottom:1px solid black; border-left:1px solid black; border-right:1px solid black; border-top:1px solid black; height:65px; width:312px" valign="top">
				<p>
					<span style="line-height:normal">foo</span>
				</p>
			</td>
			<td style="border-bottom:1px solid black; border-left:none; border-right:1px solid black; border-top:1px solid black; height:65px; width:312px" valign="top">
				<p>
					<span style="line-height:normal">bar</span>
				</p>
			</td>
		</tr>
	</tbody>
</table>
<p>
	<br />
</p>
<p>vertical align bottom:</p>
<table cellspacing="0" style="border-collapse:collapse">
	<tbody>
		<tr>
			<td style="border-bottom:1px solid black; border-left:1px solid black; border-right:1px solid black; border-top:1px solid black; height:65px; width:312px" valign="bottom">
				<p>
					<span style="line-height:normal">foo</span>
				</p>
			</td>
			<td style="border-bottom:1px solid black; border-left:none; border-right:1px solid black; border-top:1px solid black; height:65px; width:312px" valign="top">
				<p>
					<span style="line-height:normal">bar</span>
				</p>
			</td>
		</tr>
	</tbody>
</table>
<p>
	<br />
</p>
<p>vertical align middle:</p>
<table cellspacing="0" style="border-collapse:collapse">
	<tbody>
		<tr>
			<td style="border-bottom:1px solid black; border-left:1px solid black; border-right:1px solid black; border-top:1px solid black; height:65px; width:312px">
				<p>
					<span style="line-height:normal">foo</span>
				</p>
			</td>
			<td style="border-bottom:1px solid black; border-left:none; border-right:1px solid black; border-top:1px solid black; height:65px; width:312px" valign="top">
				<p>
					<span style="line-height:normal">bar</span>
				</p>
			</td>
		</tr>
	</tbody>
</table>
<p>
	<br />
</p>
